My spouse & I were both NC residents for tax purposes through 2000. In early 2001 I moved to Florida and became a resident. My spouse continued to be a NC resident.

In 2001 we filed a joint federal return plus a NC return showing my spouse as a full time resident while I filed as a part time resident.

Each year since then, we have filed a joint federal return while only my spouse has filed a NC return.

If I continue to be a Florida resident, are there any restriction on how much time I can visit and live in NC withiut running afoul of the NC tax authorities?

My spouse & I were both NC residents for tax purposes through 2000. In early 2001 I moved to Florida and became a resident. My spouse continued to be a NC resident.

In 2001 we filed a joint federal return plus a NC return showing my spouse as a full time resident while I filed as a part time resident.

Each year since then, we have filed a joint federal return while only my spouse has filed a NC return.

If I continue to be a Florida resident, are there any restriction on how much time I can visit and live in NC withiut running afoul of the NC tax authorities?
In general if you have no nexus with NC and/or earn no income from NC sources you should have no NC liabiity. I assume you vote, bank, register your car in FL. If you have a nexus in NC (income), try and stay in FL for more than 6 months.

I have nothing to add; Delite hit all the pertinent points.

Yes, I do "everything" in Florida. Thanks for the opinion. Misterjugs